2.4.0.8 Html 53 240 1 true 20 0 false 4 false false R1.htm 0001 - Document - Document and Entity Information Sheet http://smartonline.com/role/DocumentAndEntityInformation Document and Entity Information true false R2.htm 0002 - Statement - CONDENSED BALANCE SHEETS Sheet http://smartonline.com/role/CondensedBalanceSheets CONDENSED BALANCE SHEETS false false R3.htm 0003 - Statement - CONDENSED BALANCE SHEETS (Parenthetical) Sheet http://smartonline.com/role/CondensedBalanceSheetsParenthetical CONDENSED BALANCE SHEETS (Parenthetical) false false R4.htm 0004 - Statement - CONDENSED STATEMENTS OF OPERATIONS (unaudited) Sheet http://smartonline.com/role/CondensedStatementsOfOperations CONDENSED STATEMENTS OF OPERATIONS (unaudited) false false R5.htm 0005 - Statement - CONDENSED STATEMENTS OF CASH FLOWS (unaudited) Sheet http://smartonline.com/role/CondensedStatementsOfCashFlows CONDENSED STATEMENTS OF CASH FLOWS (unaudited) false false R6.htm 0006 - Statement - Statements of Stockholders Deficit Sheet http://smartonline.com/role/StatementsOfStockholdersDeficit Statements of Stockholders Deficit false false R7.htm 0007 - Disclosure - 1. SUMMARY OF BUSINESS AND DESCRIPTION OF GOING CONC Sheet http://smartonline.com/role/SummaryOfBusinessAndDescriptionOfGoingConc 1. SUMMARY OF BUSINESS AND DESCRIPTION OF GOING CONC false false R8.htm 0008 - Disclosure - 2. SIGNIFICANT ACCOUNTING POLICIES Sheet http://smartonline.com/role/SignificantAccountingPolicies 2. SIGNIFICANT ACCOUNTING POLICIES false false R9.htm 0009 - Disclosure - 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE Sheet http://smartonline.com/role/PropertyAndEquipmentAndCapitalizedSoftware 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE false false R10.htm 0010 - Disclosure - 4. INTANGIBLE ASSETS Sheet http://smartonline.com/role/IntangibleAssets 4. INTANGIBLE ASSETS false false R11.htm 0011 - Disclosure - 5. DEBT Sheet http://smartonline.com/role/Debt 5. DEBT false false R12.htm 0012 - Disclosure - 6. COMMITMENTS AND CONTINGENCIES Sheet http://smartonline.com/role/CommitmentsAndContingencies 6. COMMITMENTS AND CONTINGENCIES false false R13.htm 0013 - Disclosure - 7. STOCKHOLDERS EQUITY Sheet http://smartonline.com/role/StockholdersEquity 7. STOCKHOLDERS EQUITY false false R14.htm 0014 - Disclosure - 8. INCOME TAXES Sheet http://smartonline.com/role/IncomeTaxes 8. INCOME TAXES false false R15.htm 0015 - Disclosure - 9. MAJOR CUSTOMERS AND CONCENTRATION OF CREDIT RISK Sheet http://smartonline.com/role/MajorCustomersAndConcentrationOfCreditRisk 9. MAJOR CUSTOMERS AND CONCENTRATION OF CREDIT RISK false false R16.htm 0016 - Disclosure - 10. EMPLOYEE BENEFIT PLAN Sheet http://smartonline.com/role/EmployeeBenefitPlan 10. EMPLOYEE BENEFIT PLAN false false R17.htm 0017 - Disclosure - 11. SUBSEQUENT EVENTS Sheet http://smartonline.com/role/SubsequentEvents 11. SUBSEQUENT EVENTS false false R18.htm 0018 - Disclosure - 2. SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://smartonline.com/role/SignificantAccountingPoliciesPolicies 2. SIGNIFICANT ACCOUNTING POLICIES (Policies) false false R19.htm 0019 - Disclosure - 2. SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://smartonline.com/role/SignificantAccountingPoliciesTables 2. SIGNIFICANT ACCOUNTING POLICIES (Tables) false false R20.htm 0020 - Disclosure - 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Tables) Sheet http://smartonline.com/role/PropertyAndEquipmentAndCapitalizedSoftwareTables 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Tables) false false R21.htm 0021 - Disclosure - 4. INTANGIBLE ASSETS (Tables) Sheet http://smartonline.com/role/IntangibleAssetsTables 4. INTANGIBLE ASSETS (Tables) false false R22.htm 0022 - Disclosure - 5. DEBT (Tables) Sheet http://smartonline.com/role/DebtTables 5. DEBT (Tables) false false R23.htm 0023 - Disclosure - 6. COMMITMENTS AND CONTINGENCIES (Tables) Sheet http://smartonline.com/role/CommitmentsAndContingenciesTables 6. COMMITMENTS AND CONTINGENCIES (Tables) false false R24.htm 0024 - Disclosure - 7. STOCKHOLDERS EQUITY (Tables) Sheet http://smartonline.com/role/StockholdersEquityTables 7. STOCKHOLDERS EQUITY (Tables) false false R25.htm 0025 - Disclosure - 8. INCOME TAXES (Tables) Sheet http://smartonline.com/role/IncomeTaxesTables 8. INCOME TAXES (Tables) false false R26.htm 0026 - Disclosure - 2. SIGNIFICANT ACCOUNTING POLICIES (Details) Sheet http://smartonline.com/role/SignificantAccountingPoliciesDetails 2. SIGNIFICANT ACCOUNTING POLICIES (Details) false false R27.htm 0027 - Disclosure - 2. SIGNIFICANT ACCOUNTING POLICIES (Details 1) Sheet http://smartonline.com/role/SignificantAccountingPoliciesDetails1 2. SIGNIFICANT ACCOUNTING POLICIES (Details 1) false false R28.htm 0028 - Disclosure - 2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Sheet http://smartonline.com/role/SignificantAccountingPoliciesDetailsNarrative 2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) false false R29.htm 0029 - Disclosure - 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Details) Sheet http://smartonline.com/role/PropertyAndEquipmentAndCapitalizedSoftwareDetails 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Details) false false R30.htm 0030 - Disclosure - 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Details 1) Sheet http://smartonline.com/role/PropertyAndEquipmentAndCapitalizedSoftwareDetails1 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Details 1) false false R31.htm 0031 - Disclosure - 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Details Narrative) Sheet http://smartonline.com/role/PropertyAndEquipmentAndCapitalizedSoftwareDetailsNarrative 3. PROPERTY AND EQUIPMENT AND CAPITALIZED SOFTWARE (Details Narrative) false false R32.htm 0032 - Disclosure - 4. INTANGIBLE ASSETS (Details) Sheet http://smartonline.com/role/IntangibleAssetsDetails 4. INTANGIBLE ASSETS (Details) false false R33.htm 0033 - Disclosure - 4. INTANGIBLE ASSETS (Details 1) Sheet http://smartonline.com/role/IntangibleAssetsDetails1 4. INTANGIBLE ASSETS (Details 1) false false R34.htm 0034 - Disclosure - 4. INTANGIBLE ASSETS (Details Narrative) Sheet http://smartonline.com/role/IntangibleAssetsDetailsNarrative 4. INTANGIBLE ASSETS (Details Narrative) false false R35.htm 0035 - Disclosure - 5. DEBT (Details) Sheet http://smartonline.com/role/DebtDetails 5. DEBT (Details) false false R36.htm 0036 - Disclosure - 5. DEBT (Details 1) Sheet http://smartonline.com/role/DebtDetails1 5. DEBT (Details 1) false false R37.htm 0037 - Disclosure - 6. COMMITMENTS AND CONTINGENCIES (Details 1) Sheet http://smartonline.com/role/CommitmentsAndContingenciesDetails1 6. COMMITMENTS AND CONTINGENCIES (Details 1) false false R38.htm 0038 - Disclosure - 7. STOCKHOLDERS’ EQUITY (Details) Sheet http://smartonline.com/role/StockholdersEquityDetails 7. STOCKHOLDERS’ EQUITY (Details) false false R39.htm 0039 - Disclosure - 7. STOCKHOLDERS DEFICIT (Details 1) Sheet http://smartonline.com/role/StockholdersDeficitDetails1 7. STOCKHOLDERS DEFICIT (Details 1) false false R40.htm 0040 - Disclosure - 8. INCOME TAXES (Details) Sheet http://smartonline.com/role/IncomeTaxesDetails 8. INCOME TAXES (Details) false false R41.htm 0041 - Disclosure - 8. INCOME TAXES (Details 1) Sheet http://smartonline.com/role/IncomeTaxesDetails1 8. INCOME TAXES (Details 1) false false R42.htm 0042 - Disclosure - 8. INCOME TAXES (Details Narrative) Sheet http://smartonline.com/role/IncomeTaxesDetailsNarrative 8. INCOME TAXES (Details Narrative) false false R43.htm 0043 - Disclosure - 9. MAJOR CUSTOMERS AND CONCENTRATION OF CREDIT RISK (Details Narrative) Sheet http://smartonline.com/role/MajorCustomersAndConcentrationOfCreditRiskDetailsNarrative 9. MAJOR CUSTOMERS AND CONCENTRATION OF CREDIT RISK (Details Narrative) false false All Reports Book All Reports Process Flow-Through: 0002 - Statement - CONDENSED BALANCE SHEETS Process Flow-Through: Removing column 'Dec. 31, 2011' Process Flow-Through: 0003 - Statement - CONDENSED BALANCE SHEETS (Parenthetical) Process Flow-Through: 0004 - Statement - CONDENSED STATEMENTS OF OPERATIONS (unaudited) Process Flow-Through: 0005 - Statement - CONDENSED STATEMENTS OF CASH FLOWS (unaudited) most-20131231.xml most-20131231.xsd most-20131231_cal.xml most-20131231_def.xml most-20131231_lab.xml most-20131231_pre.xml true true